DOST CONSULTING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DOST CONSULTING
Largest movements
- Receivables within one year +€28,042
up €28,042 (+57.3%), from €48,975 to €77,017
of which Other amounts receivable: +€28,496
- Cash -€4,003
down €4,003 (-7.6%), from €52,331 to €48,328
mainly Receivables within one year (-€28,042) and Tax, wage and social debts (-€1,052)
- Profit (loss) carried forward +€26,329
up €26,329 (+165%), from €15,956 to €42,285
- Taxes -€2,505
down €2,505 (-24.1%), from €10,398 to €7,893
- Gross operating margin -€2,092
down €2,092 (-5.6%), from €37,276 to €35,184
From the 2021 result to the 2022 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,330 | €126,941 | +€24,611 | +24.1% |
| Fixed assets | 21/28 | €305 | €857 | +€552 | +181% |
| Tangible fixed assets | 22/27 | €280 | €832 | +€552 | +197% |
| Furniture and vehicles | 24 | €280 | €832 | +€552 | +197% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €102,025 | €126,084 | +€24,059 | +23.6% |
| Amounts receivable within one year | 40/41 | €48,975 | €77,017 | +€28,042 | +57.3% |
| Trade receivables | 40 | €15,532 | €15,078 | -€454 | -2.9% |
| Other amounts receivable | 41 | €33,443 | €61,939 | +€28,496 | +85.2% |
| Cash at bank and in hand | 54/58 | €52,331 | €48,328 | -€4,003 | -7.6% |
| Deferred charges and accrued income | 490/1 | €720 | €739 | +€19 | +2.6% |
| Total equity and liabilities | 10/49 | €102,330 | €126,941 | +€24,611 | +24.1% |
| Equity | 10/15 | €79,158 | €105,487 | +€26,329 | +33.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €57,002 | €57,002 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €55,142 | €55,142 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,956 | €42,285 | +€26,329 | +165% |
| Amounts payable | 17/49 | €23,172 | €21,454 | -€1,719 | -7.4% |
| Amounts payable within one year | 42/48 | €23,172 | €21,454 | -€1,719 | -7.4% |
| Trade debts | 44 | €3,939 | €3,272 | -€667 | -16.9% |
| Suppliers | 440/4 | €3,939 | €3,272 | -€667 | -16.9% |
| Taxes, remuneration and social security | 45 | €19,233 | €18,182 | -€1,052 | -5.5% |
| Taxes | 450/3 | €19,233 | €18,182 | -€1,052 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140 | €206 | +€66 | +47.4% |
| Other operating charges | 640/8 | €439 | €443 | +€4 | +1.0% |
| Gross operating margin | 9900 | €37,276 | €35,184 | -€2,092 | -5.6% |
| Operating profit (loss) | 9901 | €36,698 | €34,535 | -€2,163 | -5.9% |
| Financial charges | 65/66B | €165 | €312 | +€147 | +88.9% |
| Recurring financial charges | 65 | €165 | €312 | +€147 | +88.9% |
| Profit (loss) for the period before taxes | 9903 | €36,533 | €34,223 | -€2,310 | -6.3% |
| Income taxes | 67/77 | €10,398 | €7,893 | -€2,505 | -24.1% |
| Profit (loss) for the period | 9904 | €26,135 | €26,329 | +€195 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,135 | €26,329 | +€195 | +0.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.